On January 1, 2022, Alma Corp had 300 milion $1 par common shares outstanding that were originally issued at $40 per share, and a balance of $50 million In PIC treasury Alma Corp had the following transactions during 2022 - 1. On Aprll 30. Alma Corp reecqulred 20 million shares at $30 per share. 2 On June 10. Alma Corp reecqulred 60 million shares at $25 per share. 3. On September 30. Alma Corp relssued 40 million treasury shares at $35 per share. 4. On December 15. Alma Corp relssued 40 million treasury shares at $10 per share. Alma Corp accounts for reacquired shares using the treasury method and determines the cost by FIFO. Requlred: Record Journal entrles for the four equlty transectlons that occurred ln 2022